4Bikes Lint: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
4Bikes Lint
Largest movements
- Cash +€64,335
up €64,335 (+157%), from €40,957 to €105,292
mainly Other debts (+€215,187) and Short-term financial debts (+€75,000)
- Stocks and contracts +€33,478
up €33,478 (+11.8%), from €284,017 to €317,495
- Tangible fixed assets +€31,724
up €31,724 (+7.2%), from €440,329 to €472,053
of which Land and buildings: +€35,227
- Other debts +€215,187
up €215,187 (+581%), from €37,009 to €252,195
- Reserves -€92,323
down €92,323 (-21.9%), from €422,267 to €329,943
of which Distributable reserves: -€92,323
- Short-term financial debts +€75,000
new in 2025: €75,000
- Debts after one year -€53,686
down €53,686 (-29.0%), from €185,188 to €131,502
of which Other amounts payable: -€70,000
- Trade debts -€32,077
down €32,077 (-49.7%), from €64,495 to €32,419
- Gross operating margin -€8,928
down €8,928 (-4.5%), from €196,453 to €187,525
- Write-downs +€5,833
up €5,833 (+94.8%), from -€6,152 to -€318
- Taxes -€5,123
down €5,123 (-29.7%), from €17,237 to €12,114
- Financial charges -€4,054
down €4,054 (-33.7%), from €12,032 to €7,978
- Staff costs +€3,789
up €3,789 (+4.0%), from €94,327 to €98,116
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €782,045 | €915,132 | +€133,087 | +17.0% |
| Fixed assets | 21/28 | €440,329 | €472,053 | +€31,724 | +7.2% |
| Tangible fixed assets | 22/27 | €440,329 | €472,053 | +€31,724 | +7.2% |
| Land and buildings | 22 | €436,825 | €472,053 | +€35,227 | +8.1% |
| Furniture and vehicles | 24 | €3,504 | €0 | -€3,504 | -100% |
| Current assets | 29/58 | €341,716 | €443,079 | +€101,363 | +29.7% |
| Stocks and contracts in progress | 3 | €284,017 | €317,495 | +€33,478 | +11.8% |
| Stocks | 30/36 | €284,017 | €317,495 | +€33,478 | +11.8% |
| Amounts receivable within one year | 40/41 | €16,742 | €20,292 | +€3,550 | +21.2% |
| Trade receivables | 40 | €5,758 | €12,438 | +€6,680 | +116% |
| Other amounts receivable | 41 | €10,984 | €7,855 | -€3,130 | -28.5% |
| Cash at bank and in hand | 54/58 | €40,957 | €105,292 | +€64,335 | +157% |
| Total equity and liabilities | 10/49 | €782,045 | €915,132 | +€133,087 | +17.0% |
| Equity | 10/15 | €422,267 | €329,943 | -€92,323 | -21.9% |
| Reserves | 13 | €422,267 | €329,943 | -€92,323 | -21.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €420,267 | €327,943 | -€92,323 | -22.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €359,778 | €585,188 | +€225,410 | +62.7% |
| Amounts payable after more than one year | 17 | €185,188 | €131,502 | -€53,686 | -29.0% |
| Financial debts | 170/4 | €115,188 | €131,502 | +€16,314 | +14.2% |
| Other amounts payable | 178/9 | €70,000 | €0 | -€70,000 | -100% |
| Amounts payable within one year | 42/48 | €166,971 | €446,067 | +€279,096 | +167% |
| Current portion of amounts payable after more than one year | 42 | €20,663 | €32,718 | +€12,055 | +58.3% |
| Financial debts | 43 | - | €75,000 | +€75,000 | |
| Credit institutions | 430/8 | - | €75,000 | +€75,000 | |
| Trade debts | 44 | €64,495 | €32,419 | -€32,077 | -49.7% |
| Suppliers | 440/4 | €64,495 | €32,419 | -€32,077 | -49.7% |
| Taxes, remuneration and social security | 45 | €44,804 | €53,736 | +€8,932 | +19.9% |
| Taxes | 450/3 | €33,283 | €40,613 | +€7,331 | +22.0% |
| Remuneration and social security | 454/9 | €11,521 | €13,122 | +€1,601 | +13.9% |
| Other amounts payable | 47/48 | €37,009 | €252,195 | +€215,187 | +581% |
| Accrued charges and deferred income | 492/3 | €7,619 | €7,619 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €94,327 | €98,116 | +€3,789 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,114 | €35,497 | +€1,384 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,152 | -€318 | +€5,833 | +94.8% |
| Other operating charges | 640/8 | €3,888 | €3,743 | -€145 | -3.7% |
| Gross operating margin | 9900 | €196,453 | €187,525 | -€8,928 | -4.5% |
| Operating profit (loss) | 9901 | €70,276 | €50,486 | -€19,789 | -28.2% |
| Financial income | 75/76B | €963 | €2,308 | +€1,345 | +140% |
| Recurring financial income | 75 | €963 | €2,308 | +€1,345 | +140% |
| Financial charges | 65/66B | €12,032 | €7,978 | -€4,054 | -33.7% |
| Recurring financial charges | 65 | €12,032 | €7,978 | -€4,054 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €59,206 | €44,816 | -€14,390 | -24.3% |
| Income taxes | 67/77 | €17,237 | €12,114 | -€5,123 | -29.7% |
| Profit (loss) for the period | 9904 | €41,969 | €32,702 | -€9,267 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,969 | €32,702 | -€9,267 | -22.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.